Payroll Taxes

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that... more +

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -

Administrator David Weil issued an Administrator's Interpretation (Interpretation) on July 15, 2015, on behalf of the United States Department of Labor (DOL) regarding the appropriate classification of workers as independent...more

Same-sex Marriage Now Legal in All 50 States -
In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

In my last article I promised to examine as part of my Corporate Divorce Series whether alimony (though the politically correct term these days is “spousal support”) is like unemployment (I’m pretty sure it is still...more

On July 8, 2015, a federal district court judge held that a section of the Massachusetts Independent Contractor law, as applied to same-day delivery services, is preempted by the Federal Aviation Administration Authorization...more

Many telehealth companies, particularly those with multi-state footprints, look to an independent contractor model when developing their network of physician providers. An independent contractor model (using 1099 contractors)...more

The United States Attorney for the Southern District of New York announced that the -
"Owner and operator of DNS Construction Corporation, was sentenced today in Manhattan federal court to a term of five years of...more

Affected employers must move quickly to take advantage of a special administrative procedure regarding a retroactive increase in excludable transit benefits enacted on December 19, 2014, under the Tax Increase Prevention Act...more

A decision last month from the U.S. Court of Appeals for the Fourth Circuit marks a disappointing end to a decade-long tax case affecting many Washington-area businesses. The case, Wolff v. United States of America, Adversary...more

San Francisco’s gross receipts tax (GRT) began phasing in this year and will be fully implemented in 2018. While the tax rates are lower than those under the previous payroll tax system, the GRT may lead to higher taxes for...more

Employers must compete in the marketplace for talented employees at every level—both in recruitment and retention. It is thus in employers’ best interests to provide employee benefit plans that are attractive to employees and...more

This Guide provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this Guide also identifies issues...more

If Congress doesn't act, the trust fund that provides a significant portion of federal Social Security Disability Insurance (SSDI) benefits will run dry in 2016, according to testimony at a recent hearing of the Senate...more

The California Legislature enacted the Bay Area Commuter Benefits Program in 2012 to require certain employers to provide financial incentives to employees to commute to and from work via some means other than driving alone. ...more

The first installment payment for the new San Francisco Gross Receipts Tax was due April 30, 2014. Many questions about the new tax remain. While the City has provided some relief from installment underpayment penalties,...more

On March 25, 2014, the Supreme Court held in United States v. Quality Stores, Inc. that severance payments are taxable wages for FICA purposes. This decision confirms employers’ responsibility to treat severance pay as...more

Charles Schwab announced last week that it is planning to move “a significant number of San Francisco-based jobs” out of state over the next three to five years. According to a recent article in Forbes, “Observers close to...more

When you have tens of thousands of employees, it is very likely that your payroll and human resources (HR) departments receive wage garnishment orders for employees every week. Texas law is restrictive in this area, and it is...more

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